Los informes ambientales y sociales. Algunas ópticas de presentación

Carlos Alberto Pérez Pérez

doi:10.53995/23463279.142

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Pérez Pérez, C. A. (2014). Los informes ambientales y sociales. Algunas ópticas de presentación. En Contexto, 2(2), 165–180. https://doi.org/10.53995/23463279.142

Published: Jan 1, 2014

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https://doi.org/10.53995/23463279.142

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Vol. 2 No. 2 (2014)

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Articles

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Carlos Alberto Pérez Pérez

Abstract

El presente artículo se deriva de una investigación sobre la aplicación de la contabilidad ambiental en las pymes y la posibilidad de que ellas presenten informes de sostenibilidad fáciles, comprensibles y accesibles. Para ello se realizó una revisión de diferentes informes de sostenibilidad propuestos en el planeta, como el Global Reporting Initiative (Europa) y el Ethos (Brasil),
y en Colombia el que propone la ANDI - OIT. Se propone en este ejercicio un modelo por medio del cual las empresas puedan presentar el informe social y ambiental de forma simple, de tal manera que lleven un mejor control socio-ambiental.

Palabras clave: informe social y ambiental, contabilidad ambiental, reportes ambientales, medio ambiente, responsabilidad social empresarial.